The SPLOST law, enacted by Georgia legislators in 1985, authorizes a county tax of 1% on items subject to the state sales tax for funding capital projects. It is neither a municipal tax, nor a joint county-municipal tax such as the regular Local Option Sales Tax (LOST). As a county tax, only the Board of Commissioners can authorize SPLOST.
The county controls the money, which must be used for specific capital outlays (operations and maintenance expenditures are not authorized) such as courthouses, jails, roads and bridges. Projects financed via SPLOST are intended to benefit the county as a whole—either standing alone or in combination with other county capital outlay projects or municipal capital outlay projects.